PATHFINDER MINES CORP. v. STATE BD. OF EQUAL.

No. 87-280.

766 P.2d 531 (1988)

PATHFINDER MINES CORPORATION, Petitioner, v. STATE BOARD OF EQUALIZATION, the Wyoming Department of Revenue and Taxation, Ad Valorem Division, Respondent.

Supreme Court of Wyoming.

December 15, 1988.


Attorney(s) appearing for the Case

John A. MacPherson and Catherine MacPherson of Johnson, MacPherson & Noecker, Rawlins and Thomas W. Pennington of Pathfinder Mines Corp., San Francisco, Cal., for petitioner.

Joseph B. Meyer, Atty. Gen., Michael L. Hubbard, Sr. Asst. Atty. Gen., and Robert J. Walters, Asst. Atty. Gen., for respondent.

Before CARDINE, C.J., THOMAS, URBIGKIT and MACY, JJ., and BROWN, J., Retired.


URBIGKIT, Justice.

This appeal involves a contest to an extra $712,329 assessed in 1986 as a severance tax on uranium and presents for inquiry a change in the system of valuation by the Wyoming Department of Revenue and Taxation as administratively approved in contested hearing before the Wyoming State Board of Equalization. To be discussed are countervailing factors of a valuation system for prior years which understated...

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